In a large mixing bowl, use an electric mixer to beat butter until lightened, smooth and creamy.
Gradually add sugar, stirring until light and creamy.
Add vanilla extract and stir well.
In a separate bowl, whisk together flour, cornstarch, and salt and whisk until combined.
Gradually add flour mixture to wet ingredients and stir until completely combined.
Form dough into a disc, wrap in plastic wrap, and chill in the refrigerator for at least 60 minutes.
Once cookie dough is nearly done chilling, preheat oven to 350F (175C) and line a baking sheet with parchment paper.
Remove dough from the refrigerator and roll out on a lightly floured surface until the dough is between ⅛”-¼” thickness.
Press a cookie cutter directly into dough, making cuts close together, and place cookies on baking sheet spacing at least 2” apart.
Combine any remaining scraps of dough into a ball and re-roll to make more cookies.
Transfer baking sheet to center rack of 350F (175C) oven and bake for 9-11 minutes or until edges are just beginning to turn a very light golden brown.
If desired, melt 1 cup/6 oz/170g chocolate and dip completely cooled cookies into chocolate.
Place cookies on a wire rack and allow chocolate to set before serving.
